佑德會計師事務所

關於部落格
www.udecpa.com.tw 桃園縣桃園市縣府路304-2號3F
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營利事業舉辦招待特定員工之國內、外旅遊所支付之費用,屬各該員工之所得

<span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">營利事業為慰勞員工,常舉辦各項國內、外旅遊活動,南區國稅局表示,<u><strong><font color="#ff0000">如以現金定額補貼或僅招待特定員工</font></strong>(如達一定服務年資、職位階層、業績標準</u><u><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-fareast-font-family: 新細明體">….</span><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">)旅遊之費用,應認屬各該員工之所得,由各該員工併綜合所得總額申報所得稅。</span></u><font face="Tahoma">&nbsp;</font><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
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三角貿易起運地及交付地均在境外者,列帳方式可否按進銷貨處理?

<p><font color="#ff0000"><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma"><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">營業人接受國外</span><font color="#000000"><font face="Arial">
<personname></personname>
</font></font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">客戶</span><font face="Arial" color="#000000"> </font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">訂購貨物後,以自己名義向第三國供應商購貨,並由第三國供應商將貨物逕運國外</span><font color="#000000"><font face="Arial">
<personname></personname>
</font></font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">客戶</span><font face="Arial" color="#000000"> </font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma">之貿易型態,<font color="#ff0000"><strong>如經由營業人與國外</strong></font></span><font color="#ff0000"><font face="Arial">
<personname></personname>
</font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma"><strong>客戶</strong></span><font face="Arial"> </font><span style="FONT-SIZE: 10pt; COLOR: #333333; FONT-FAMILY: 新細明體; mso-bidi-font-family: Tahoma; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma"><strong>及另一家或數家第三國供應商分別簽訂獨立買賣合約,且其貨款係按進銷貨全額匯出及匯入者,則其列帳方式得按進銷貨處理。</strong></span></font></span></font></p>
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因進貨退出或折讓而收回之營業稅,應於當期中扣減

<p>轉貼自《賦稅》2006/9/6   財政部臺北市國稅局表示,營業人因進貨退出或折讓而收回之營業稅額,應於發生進貨退出或折讓之當期進項稅額中扣減之。如未依規定扣減致虛報進項稅額者,依加值型及非加值型營業稅法(以下簡稱營業稅法)第51條第5款規定,除追繳稅款外,並按所漏稅額處1倍至10倍罰鍰。<br />&nbsp;</p>
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